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The taxpayer appealed against surcharges imposed by HMRC as a consequence of the late payment of income tax for the year ending 5 April 2008.
The tax liability for the year was £2 669.80 payable by 31 January 2009. After making payments totalling £300 the taxpayer initially contacted HMRC in June 2009 to reach a time-to-pay arrangement and was unsuccessful.
She became unemployed in April 2009 and wrote to HMRC informing them in September 2009 just a few weeks after she had successfully reached a time-to-pay agreement with HMRC.
Under the agreement she agreed to pay £1 000 immediately plus six subsequent monthly payments of £257.67. Only one payment of £257.67 was made.
Surcharge notices were issued by HMRC for the sums of £123.49 for the outstanding liability at 28 February 2009 and £118.49 for the outstanding liability at 31...
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